"I have an ineligible employee who was allowed to defer prior to meeting eligibility. I would normally just amend the Plan to allow early entry for this employee. My only concern is that the Plan is Top Heavy. Is there anyway to avoid allocating a Top Heavy Benefit to this employee?"

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"I have a QDRO for a plan and it has awarded a dollar amount to the former spouse Alternate Payee. The date of segregation is 8/2/2024. Is the Alternate Payee entitled to gains on that amount of assignment from the date of segregation until now? I thought the answer was yes, but a co-worker felt that this might not be necessary. Anyone confirm that Alternate Payee is only entitled to the flat dollar amount? Note the plan's assets are held at Hancock, so we will move the amount over to an account for the Alt Payee until she fills out a distribution form. Right now, I am trying to determine how much to move and split it over his 3 sources."

"Are non-ERISA church plans allowed to have adopting employers? If so, are there any rules around why they may or may not be able to? I have a client who is a non-ERISA church plan who acquired a new entity. They have 100% ownership of said entity, however, the new entity will be maintaining its own EIN. Can those employees participate in my clients existing non-ERISA church 403b? Thanks,"

"Is there a new option to contact someone at the DOL that you are working on putting together past 5500's, including this past year, and submit them all together at one time? CPA seems to think there is."

"I usually manage to file 5500 forms for late adopters but there is one, could not do it. So, for 2024, when filing the 5500 forms, I know I need to attach a copy of the 2023 SB. A few things I am not clear about: [1] How do I attach a second SB? My program has a specific SB attachment option with additional sub-attachments for the SB attachments. If I do that, no issue [2] If above is not the right way then I need to attach under 'other' option but with this option, I will not have sub-attachment options for SB which means all attachments have to go under 'other'. Any suggestions?"

"I’m looking at an ATP STD program in Florida. No employee contributions. The administrator bills by participant for every activity they do, phone calls, emails faxes, consulting. The participant invoice show the amount of ATP services as taxable income to the participant. Can this be correct?"

"I know if someone is funding the Safe Harbor Match on a payroll-by-payroll basis, a true-up is not required. However, what happens if someone is inadvertently overfunded? Does that money need to be pulled from the account or since it's on a payroll-by-payroll basis no adjustments are needed?"

"We've always used Box 5 for the compensation when a document defines it as W2 Compensation. We have an auditor questioning it, wanting us to use the Gross Pay (which isn't a box on the W2). Which one is commonly used?"

"Plan has SH Match. Eligibility is 1 YOS, 1000 hours, monthly entry Plan Excludes NRAs with US Source Income. I don't believe this group can be considered 'Excludable'. The company has approx 900 Employees of which 700 are in this 'NRA' class. These employees are long term employees who work over 1000 hours each year. The ratio is about 35%. Plan fails ABT testing. Question: Can they do a QNEC to fix the 401(k) coverage only? This QNEC would allow them to pass the ABPT giving them a lower ratio threshold for the 401(m) coverage. I am thinking no since not all of those 'eligible' for the Pretax would be receiving the SHM. I also believe it should be a 3% contribution since it is a SH Plan? They also have H2B visa employees. How are these employees treated?"

"How do you handle RMD in a defined benefit plan?"